Articles
<![CDATA[PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, DAN INTENSITAS RESEARCH AND DEVELOPMENT PADA PENGUNGKAPAN MODAL INTELEKTUAL ]]>
<![CDATA[Ni Made Ari Astuti]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The research purpose is to analyze the effect of firm size, industry type and intensity of research and development on the disclosure of intellectual capital. Company size, industry type and intensity of research and development is the independent variable and the dependent variable is the disclosure of intellectual capital. The population was companies listed on the Indonesian Stock Exchange. Stratified random sampling method is used as the sampling techniques. The minimum sample is obtained by the Slovin formula by 84 companies. The data analysis using descriptive statistics, the classic assumption test and multiple linear regression analysis. Descriptive statistical analysis showed that the average intellectual capital information disclosed by companies in Indonesia amounted to only 43,15%. The research results prove the company size and industry type significant influence on the disclosure of intellectual capital. While the variable intensity of research and development has no effect on the disclosure of intellectual capital.]]>
<![CDATA[Nilai Tukar, Inflasi dan Return Saham dengan Jenis Industri sebagai Variabel Pemoderasi ]]>
<![CDATA[Gede Made Ananda Cipta Nugraha]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 4 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2023.v33.i04.p04
<![CDATA[Stock returns are the results obtained by investors from investment activities and rewards for their courage in taking the risk of investing in stocks in the capital market. The research objective is to determine the effect of exchange rates and inflation on stock returns with the type of industry as a moderating variable. The research was conducted in all companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The number of samples taken was 226 companies using proportionate stratified random sampling technique. The analysis technique used is moderation regression analysis. The results showed that the exchange rate and inflation had a negative effect on stock returns. The impact of the weakening exchange rate and rising inflation on stock returns is stronger in the financial industry. Keywords: Exchange Rate; Inflation; Stock Return; Industry Type]]>
<![CDATA[Pengaruh Inflasi, IHSG, Ukuran dan Umur pada Kinerja Reksa Dana Saham Periode 2012 - 2016 ]]>
<![CDATA[I Putu Bayu Suyadnya Pratama]]>;
<![CDATA[I Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 2 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2018.v23.i02.p02
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh inflasi, IHSG, ukuran reksa dana dan umur reksa dana pada kinerja reksa dana saham periode 2012 – 2016. Penelitian ini dilakukan pada seluruh reksa dana saham konvensional yang ada di Indonesia pada periode triwulan tahun 2012 – 2016. Metode penentuan sampel dilakukan dengan cara purposive sampling, didapat 58 reksa dana saham sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis regresi linear berganda menunjukkan bahwa inflasi dan IHSG berpengaruh negatif, ukuran reksa dana berpengaruh positif dan umur reksa dana tidak berpengaruh pada kinerja reksa dana saham. Diketahuinya inflasi dan IHSG berpengaruh negatif serta ukuran reksa dana berpengaruh positif pada kinerja reksa dana saham, mampu untuk membuktikan teori yang digunakan yaitu teori pasar efisien dan juga investor dapat memperhatikan ketiga variabel tersebut agar dapat mengambil keputusan investasi yang tepat. Kata kunci: kinerja reksa dana saham, inflasi, IHSG, ukuran reksa dana, umur reksa dana]]>
<![CDATA[Pengaruh ROA dan DER pada Rasio PBV dengan VAICTM sebagai Pemoderasi ]]>
<![CDATA[Made Yuvi Adriana Nugraha]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2021.v31.i06.p09
<![CDATA[The aim of this study is to analyze the effect of return on assets (ROA) and debt to equity ratio (DER) on the price to book value (PBV) ratio with the value added intellectual coefficient (VAICTM) as moderating variable. The population of this study is all companies that were listed on the Indonesia Stock Exchange at 2019 year end. The research sample of 138 companies was determined using simple random sampling and the number of samples was determined using the Slovin formula. The hypothesis in this study was tested using moderated regression analysis. The results of the analysis show that ROA had a positive effect on the PBV ratio, while DER had no effect on the PBV ratio, and VAICTM did not moderate the effect of ROA and DER on the PBV ratio. The results of this study confirm the valuation theory which states that an asset is purchased on the basis of expected cash flow in the future. It is recommended for companies to always pay attention to and increase ROAto maintani PBV ratio. Keywords: PBV; ROA; DER; VAICTM.]]>
<![CDATA[Reaksi Pasar Atas Dividend Initiation dan Dividend Omission ]]>
<![CDATA[Ni Putu Adi Pertiwi]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 2 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2019.v26.i02.p13
<![CDATA[Dividend initiation and dividend omission announcements are policies that can influenceinvestor decisions in investing. Dividend changes can be a signal about the company’sperformance in the future. The purpose of this study is to analyze at market reactions todividend initiation and dividend omission. This research was conducted on the IndonesiaStock Exchange with a research period of 10 years, from 2008 to 2017. The researchsample were 91 companies for dividend initiation and 80 companies for dividend omission.Samples are determined by purposive sampling method. The results ofthe one sample t-testshow that the market reacts negatively to dividend omission, but there is no reaction todividend initiation.Keywords: Dividend initiation, dividend omission, market reaction]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[I Putu Eka Adiputra]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (2017) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The aim of this study is to determine the influences of the service quality, tax penalties, and the consciousness of taxpayers toward the compliance of groundwater taxpayers in the Regional Revenue Bureau of Badung Regency. The sample used in this study were 92 active groundwater taxpayers who have been registered in the bureau during 2011 – 2015, the number of which was determined by the Slovin Formula. The data collection was conducted through questionnaires and the data analysis was undertaken based on regression analysis. The result of this study shows that the service quality influences positively the compliance of groundwater taxpayers, that the tax penalties also affects the compliance of groundwater taxpayers positively, and that the consciousness of taxpayers affects the compliance of groundwater taxpayers as well.]]>
<![CDATA[Pengaruh Ukuran Perusahaan dan Split Ratio pada Respon Pasar terhadap Stock Split ]]>
<![CDATA[Oscar Govinda Duarsa]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 3 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2018.v23.i03.p27
<![CDATA[ABSTRAK Penelitianiiiniiibertujuaniiuntukiimengujiiipengaruh ukuran perusahaan dan split ratio pada respon pasar terhadap stock split. Stock split adalah pemecahan nilai nominal saham kedalam nilai nominal yang lebih kecil. Stock split menarik diteliti karena data 3 tahun terakhir menunjukkan kenaikan jumlah pelaksana stock split. Pengumuman pelaksanaan stock split yang dilakukan perusahaan semestinya akan menimbulkan reaksi pada pasar. Penelitianiiiniiiditujukan pada seluruhiiperusahaaniiyang tercatat di BursaiEfekiIndonesia periode 2014-2016. Metodeipenentuan sampelimenggunakanipurposiveiisampling. Jumlahiisampel penelitianiiniiadalahisebanyak 44 perusahaan. Reaksiipasar padaipenelitian ini diukur dengan abnormal return. Pengujian kandungan informasi akan dilakukan dengan melihat signifikansi cumulative abnormal return tujuh hari disekitar tangal pengumuman stock split. Pengujian dilakukan untuk sampel secara keseluruhan, berdasarkan ukuran perusahaan, dan berdasarkan split ratio. Teknik analisis untuk melihat adanya reaksi pasar menggunakan uji one sample t-test pada cumulative abnormal return setiap perusahaan, dan untuk melihat pengaruh ukuran perusahaan dan split ratio menggunakan uji multiple regresion. Hasil penelitian menunjukkan adanya abnormal return yang terjadi disekitar tanggal pengumuman stock split, namun ukuran perusahaan dan split ratio tidak berpengaruh terhadap abnormal return. Kata Kunci: stock split, reaksi pasar, abnormal return, ukuran perusahaan, split ratio.]]>
<![CDATA[MANAJEMEN LABA PADA EVENT PERGANTIAN CHIEF EXECUTIVE OFFICER DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[I Putu Surya Dhinata]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 2 (2015) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[One of the motivations behind earnings management is management doing the turn of the Chief Executive Officer (CEO). Intersection between the principal and the destination agent and does not produce good performance in office, so it can happen at the indicated earnings management practices when CEO turnover with the pattern of taking a bath. The purpose of this research was conducted to test the earnings management practices at the turn of events CEOs in companies listed in Indonesia Stock Exchange. Purposive sampling method, the company acquired 60 sample and tested with multiple regression analysis techniques and test independent sample t-test was used to test hypotheses based on the value of discretionary accruals (DA) Modified Jones Model. Earnings management practices that lower earnings at the beginning of the new CEO's tenure ditujukkan on research results. The results of the average value of the elements of cost increases greater than the element of the increase in revenue (revenue element = 0.150659 and cost elements = 0.117368).]]>
<![CDATA[PENGARUH PENGENDALIAN ANGGARAN PADA SENJANGAN ANGGARAN DAN ORIENTASI JANGKA PENDEK MANAJER ]]>
<![CDATA[Ninis Novitasari]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the effect on the budgetary control budgetary slack and short-term orientation in the manager-star hotels in Badung. Three star hotels and above chosen as the study site because in general with the classification utilizing the budget as a management tool. Samples are taken as many as 110 managers of 67 luxury hotels in Badung, with purposive sampling method. The analysis technique used is a simple linear analysis. These results indicate that the negative effect on the budgetary control budgetary slack and positive effect on short-term orientation managers. With the tight budget control, the slack in the budget can be minimized, but on the other hand tight budget control lead managers will be more oriented towards short-term performance and will hamper long-term innovations.]]>
<![CDATA[Kompetensi, Tekanan Anggaran Waktu, dan Kualitas Audit BPK dengan Etika Auditor sebagai Pemoderasi ]]>
<![CDATA[Gusti Ayu Agung Ista Pradnyayani]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 8 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/EJA.2023.v33.i08.p15
<![CDATA[Quality audits from the BPK are needed to ensure accountability and transparency over the use of state finances. This study aims to determine the effect of competence and time budget pressure on BPK audit quality and to determine whether auditor ethics moderates the effect of competence and time budget pressure on BPK audit quality. The research population consisted of 72 BPK RI auditors representing Bali Province with the sample determined using a purposive sampling technique. Variable measurements were carried out using a questionnaire with a 4 point Likert scale. The collected data was analyzed using moderated regression analysis. The results showed that competency had a positive effect on BPK audit quality, time budget pressure had no effect on BPK audit quality, and auditor ethics did not moderate the effect of competence and time budget pressure on BPK audit quality. Keywords: Competence; Time Budget Pressure; Auditor Ethics; Audit Quality]]>
